(1)破产
指个人、合伙、公司或市政法人等无力偿还到期债务的状况。

(2)破产人
包括自愿提出破产申请、或已被他人申请宣告破产、或已被裁决破产的人。现在美国的联邦《破产法典》〔Bankruptcy Code〕中，破产人不使用该词，而是使用debtor。 a.破产的
v.使…破产

• Anno post Christum natum
• Anno post Romam conditam/A.P.R.C.
• Anno Regni/A.R.
• annotate
• Annotated Cases/Ann.Cas
• Annotated Editions of the United States Code
• annotatio
• annotation
• annotatione principis
• announced
• announcement of decision
• anno Urbis Conditae
• annoyance
• annua
• annual accounting period
• annual accounts
• annual assay
• annual assessment labor
• annual average earnings
• annual depreciation
• annual dividend
• annual dividend policy
• annual dues
• annuale
• annual exclusion